Page 210 - Account 10

24. What is Government accounting system? 2065(S)
25. Which institution carries out final audit of district level government offices ?
26. Write the budget head Insurance and Gratuity? 2071(R)
B. Give short answers to the following questions.

27. Highlight the necessity of New Accounting System and explain any of its three
features in brief.
28. What is New Accounting System? Describe its any four objectives in brief.
29. Explain in brief the importance of New Accounting System with fine points?
2073(S), 2073(R)
30. What do you mean by New Accounting System? Explain any four features of
New Accounting System.
31. Write any two similarities and three dissimilarities between Government
Accounting System and Business Accounting System. 2074, 2071(R)
32. Explain the level of accounting.
33. Write any five differences between Office of Finance Controller General and
Office of the Auditor General.
34. Introduce “Treasury and Account Comptroller’s Office” and write any four
functions, duties and rights.
35. Write any five functions and duties of the Office of the Auditor General.
36. What is Auditing? Explain any four objectives of auditing.
37. Write any five differences between Internal Audit and External Audit.
38. Explain any five point of importance of auditing.
39. Write the difference between central level accounting and operating level
accounting.
40. Why is audit compulsory in government and business office? Justify with five
reasons. 2072(R)
41. Why auditing is necessary in Government Accounting ? Differentiate in three
points between internal audit and final audit ? 2072(S), 2068(R)
42. Why is the new accounting system necessary? Explain any three of its
features. 2069, 2067(S)
43. Justify the continuous use of New Accounting System in government offices
with any five causes. 2067(R)
44. Write any five differences between internal audit and final audit. 2066(S), 2070(R)
45. Describe in brief any five objectives of New Accounting System. 2066(R)
46. Write any five differences between Government account and Business
account. 2065(S)
47. Introduce audit and mention three differences between internal audit and final
audit. 2065(R)

Project Work

a. Visit a government office and ask the accountant about the features of
accounting system, ways or methods of accounting, forms used under the
system, etc. Make a report.
b. Observe the internal and external audit of any organization of your locality.

Journal Voucher
Aakar’s Office Practice and Accountancy - 10
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210 Aakar’s Office Practice and Accountancy - 10 Government Accounting System 211
210